Certain prospective amendments and repeals affecting provisions of this Act (including this provision) were made by Finance (No. 2) Act 1992 (c. 48), s. 18(1), Sch. 4, Sch. 18 Pt. VI, and by Car Tax (Abolition) Act 1992 (c. 58), s.4 (with s. 5), it is provided (retrospective to 13.11.1992) that s. 18(1), Sch. 4 and Pt. VI of Sch. 18 of that 1992 Act should be deemed never to have been enacted.

1971 c. 10.

1972 c. 10 (N.I.).

http://www.legislation.gov.uk/ukpga/1983/53/schedule/2Car Tax Act 1983An Act to consolidate the enactments relating to car tax.1983-07-26texttext/xmlenStatute Law Database2011-05-272002-12-30 SCHEDULESSCHEDULE 2

Section 10(3).

Transitional and Saving Provisions1

Where any period of time specified in an enactment repealed by this Act is current at the commencement of this Act, this Act shall have effect as if the corresponding provision of this Act had been in force when that period began to run.

2

Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act.

3

Nothing in this Act shall affect the enactments repealed by this Act in their operation in relation to offences committed before the commencement of this Act.

4

Where an offence for the continuation of which a penalty was provided has been committed under an enactment repealed by this Act, proceedings may be taken under this Act in respect of the continuance of the offence after the commencement of this Act in the same manner as if the offence had been committed under the corresponding provision of this Act.

5

A vehicle is not a chargeable vehicle if purchase tax has been paid in respect of it.

6

Car tax shall not be chargeable on the importation of any vehicle which has less than three wheels if it was exported from the United Kingdom before 1st April 1981 and was before being exported registered under the Vehicles (Excise) Act 1971, the Vehicles (Excise) Act (Northern Ireland) 1972 or any corresponding enactment in force in the Isle of Man.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/1983/53">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1983/53"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1983/53"/>
<FRBRdate date="1983-07-26" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="53"/>
<FRBRname value="1983 c. 53"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1983/53/schedule/2"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1983/53"/>
<FRBRdate date="2002-12-30" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1983/53/schedule/2/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1983/53/data.akn"/>
<FRBRdate date="2024-11-01Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="1983-07-26" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="1991-02-01" type="amendment" source="#source"/>
</lifecycle>
<analysis source="#source">
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<passiveRef href="http://www.legislation.gov.uk/id/ukpga/2004/14" showAs="Statute Law (Repeals) Act 2004"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
</references>
<notes source="#source">
<note class="commentary C" eId="c941702">
<p>
Certain prospective amendments and repeals affecting provisions of this Act (including this provision) were made by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/18/1">s. 18(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/4">Sch. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/18/part/VI">Sch. 18 Pt. VI</ref>
, and by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/58">Car Tax (Abolition) Act 1992 (c. 58)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/58/section/4">s.4</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/58/section/5">s. 5</ref>
), it is provided (retrospective to 13.11.1992) that s. 18(1), Sch. 4 and Pt. VI of Sch. 18 of that 1992 Act should be deemed never to have been enacted.
</p>
</note>
<note class="commentary M" eId="c941703">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1971/10">1971 c. 10</ref>
.
</p>
</note>
<note class="commentary M" eId="c941704">
<p>
<ref href="http://www.legislation.gov.uk/id/apni/1972/10">1972 c. 10 (N.I.)</ref>
.
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1983/53/schedule/2</dc:identifier>
<dc:title>Car Tax Act 1983</dc:title>
<dc:description>An Act to consolidate the enactments relating to car tax.</dc:description>
<dc:date>1983-07-26</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2011-05-27</dc:modified>
<dct:valid>2002-12-30</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1983/53/schedule/2/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1983/53/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1983/53" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1983/53/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1983/53/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1983/53/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1983/53/schedule/2/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1983/53/schedule/2/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1983/53/schedule/2/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1983/53/schedule/2/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1983/53/schedule/2/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1983/53/schedule/2/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1983/53/schedule/2/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1983/53/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1983/53/schedule/2/1991-02-01" title="1991-02-01"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1983/53" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1983/53/schedule/1" title="Schedule; Schedule 1"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1983/53/schedule/1" title="Schedule; Schedule 1"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1983/53/schedule/3" title="Schedule; Schedule 3"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1983/53/schedule/3" title="Schedule; Schedule 3"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1983"/>
<ukm:Number Value="53"/>
<ukm:EnactmentDate Date="1983-07-26"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1983/53" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 1 Pt. 9 Group 5" AffectingNumber="14" AffectingYear="2004" Type="repealed" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2004/14" Modified="2014-12-02T09:29:29Z" AffectedYear="1983" Row="5" AffectedExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-d72539357e15bd589019e237a5ddd54c" AffectedProvisions="Act" URI="http://www.legislation.gov.uk/id/effect/key-d72539357e15bd589019e237a5ddd54c" AffectedEffectsExtent="E+W+S+N.I." AffectedNumber="53">
<ukm:AffectedTitle>Car Tax Act 1983</ukm:AffectedTitle>
<ukm:AffectedProvisions>Act</ukm:AffectedProvisions>
<ukm:AffectingTitle>Statute Law (Repeals) Act 2004</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2004/14/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-part-9" URI="http://www.legislation.gov.uk/id/ukpga/2004/14/schedule/1/part/9">Pt. 9</ukm:Section>
Group 5
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2004-07-22" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1983/53/pdfs/ukpga_19830053_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="32"/>
<ukm:BodyParagraphs Value="13"/>
<ukm:ScheduleParagraphs Value="19"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody>
<hcontainer name="schedules" eId="d4e78">
<heading> SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-2">
<num>
SCHEDULE 2
<authorialNote class="referenceNote" placement="right">
<p>Section 10(3).</p>
</authorialNote>
</num>
<heading> Transitional and Saving Provisions</heading>
<paragraph eId="schedule-2-paragraph-1">
<num>1</num>
<content>
<p>Where any period of time specified in an enactment repealed by this Act is current at the commencement of this Act, this Act shall have effect as if the corresponding provision of this Act had been in force when that period began to run.</p>
</content>
</paragraph>
<paragraph eId="schedule-2-paragraph-2">
<num>2</num>
<content>
<p>Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act.</p>
</content>
</paragraph>
<paragraph eId="schedule-2-paragraph-3">
<num>3</num>
<content>
<p>Nothing in this Act shall affect the enactments repealed by this Act in their operation in relation to offences committed before the commencement of this Act.</p>
</content>
</paragraph>
<paragraph eId="schedule-2-paragraph-4">
<num>4</num>
<content>
<p>Where an offence for the continuation of which a penalty was provided has been committed under an enactment repealed by this Act, proceedings may be taken under this Act in respect of the continuance of the offence after the commencement of this Act in the same manner as if the offence had been committed under the corresponding provision of this Act.</p>
</content>
</paragraph>
<paragraph eId="schedule-2-paragraph-5">
<num>5</num>
<content>
<p>A vehicle is not a chargeable vehicle if purchase tax has been paid in respect of it.</p>
</content>
</paragraph>
<paragraph eId="schedule-2-paragraph-6">
<num>
<noteRef href="#c941702" marker="C1" class="commentary C"/>
6
</num>
<content>
<p>
Car tax shall not be chargeable on the importation of any vehicle which has less than three wheels if it was exported from the United Kingdom before 1st April 1981 and was before being exported registered under the
<noteRef href="#c941703" marker="M1" class="commentary M"/>
Vehicles (Excise) Act 1971, the
<noteRef href="#c941704" marker="M2" class="commentary M"/>
Vehicles (Excise) Act (Northern Ireland) 1972 or any corresponding enactment in force in the Isle of Man.
</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>